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Tax returns

Expert commentary and practical guidance from ICAEW related to tax returns under the UK tax regime.

In this section

Features and articles

Spring Statement 2019

Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

Shining a light on cryptocurrency

Michelle Robinson considers cryptocurrency and how it should be taxed. She explores cryptomining and passive investors, as well as giving some practical examples and explaining why HMRC does not consider cryptocurrency to be currency or money.

Is there anything more taxing than taxes?

Did you know that the number of firms facing asset seizures by HMRC is up 45% on 2016/2017? John Clarke, the Head of Business Development discusses the potential minefield that is dealing (or not dealing with) with income tax.

Webinars and recordings

Happy New (Tax) Year

As HMRC begins to send out notices to file tax returns for the year ending 5 April 2018, the Tax Faculty give members a round up of what has changed since last year, and some practical pointers around the pitfalls to avoid.

TAXguide 13/15

Use of foreign income and gains as loan collateral for a relevant debt - update

TAXguide 06/13

Cross-border and home national insurance contribution issues

TAXguide 03/13

Legitimate expectation and reliance on HMRC Guidance - the minutes of two meetings between concerned external stakeholders and HMRC on Mansworth v Jelley and general surrounding issues.

TAXguide 02/13

Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.

TAXguide 01/12

The aim of this TAXGUIDE is to provide guidance on some of the practical points that members have encountered on the application of entrepreneurs' relief (ER). Guidance published by the Tax Faculty on 25 January 2012.

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The Daily Telegraph tax guide 2019: your complete guide to the tax return 2018/19

This book contains everything you need to know about completing a self-assessment tax return for 2018/19.

Income tax

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for income tax gives a comparison of FRS 102 Section 29 and IFRS, and covers VAT and similar sales taxes, current tax, recognition and measurement of deferred tax, allocation of tax charge or credit, consolidated tax returns and offset of taxable profits and losses within groups, presentation, and disclosure.

Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient

Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK

Daily Telegraph Tax guide 2017, The: understanding the tax system, completing your tax return and planning how to become more tax efficient.

A guide to completing a Self-Assessment tax return for 2016/17, with advice for any taxpayer to ensure you are as tax efficient as possible. Offers practical advice, timetables and examples that aim to simplify what many people view as a complex and challenging procedure.With a whole range of top tips for saving on all types of tax.

Penalties and surcharges

Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.

Registration and de-registration

Briefly explains who has an obligation to register for VAT with a worked example for a small business. It also notes the pros and cons of voluntary VAT registration.

Hot topics in financial and legal matters for general practice

A guide to financial and legal issues for GPs and managers of medical practices.

Financial Times guide to personal tax 2011-12

Guide to completing the self-assessment tax return.

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